Mr. Alok Singh, J.: - In all the writ petitions being CWP No.13012 of 2005 (Pepsico India Holdings Private Limited vs. State of Punjab and others), CWP No.8355 of 2001 (Pepsi Foods Limited vs. State of Punjab and others), CWP No.818 of 2006 (Pepsico India Holdings Private Limited vs. State of Punjab and others) and CWP No.6604 of 2007 (Pepsico India Holdings Private Limited vs. State of Punjab and others) identical questions of law are involved, therefore, all the writ petitions are being heard and disposed of together with the consent of learned counsel for the parties.

2. To understand the controversy, facts of CWP No.13012 of 2005 (Pepsico India Holdings Private Limited vs. State of Punjab and others) are being narrated as under.

3. Petitioner has invoked the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, assailing the action of the respondents asking the petitioner to pay market fee, rural development fee and penalty thereon.

4. Brief facts of the present case, inter alia, are that petitioner has set up one factory for manufacturing of potato chips at village Channo, District Sangrur, Punjab. The raw material for potato chips i